On a writ petition challenging the order under section\u00a0148A(d)\u00a0of the\u00a0Income-tax Act, 1961\u00a0for the assessment year 2019-20, on the ground of violation of principles of natural justice since the assessee was denied the requested opportunity of personal hearing requested in response to the show-cause notice under section 148A(b), Court held that\u00a0 the Assessing Officer had neither rejected nor had recorded any reasons for not considering the assessee\u2019s request for personal hearing in its response to the show-cause notice under section\u00a0148A(b). Without going into the merits, the order under section\u00a0148A(d)\u00a0and all subsequent proceedings were to be set aside on the ground of violation of principles of natural justice. The matter was remanded back to the Assessing Officer to pass a fresh order under section\u00a0148A(d)\u00a0after giving opportunity of personal hearing and considering the objections filed by the assessee. Matter remanded. (AY.2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Opportunity of personal hearing requested in reply to Initial show-cause notice not given-Reassessment notice and order disposing the objection is quashed and set aside.[S 148A(b), 148A(d), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-47288","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ciI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=47288"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47288\/revisions"}],"predecessor-version":[{"id":47289,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47288\/revisions\/47289"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}